Company formation in Hungary

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —EU services/technology with Hungarian or regional customers and documented operations.
• —Trade, distribution and operating subsidiaries with a local seat, accountant and bank plan.
• —Joint ventures and investment projects suited to a Kft, Zrt or partnership.

• —Korlátolt felelősségű társaság (Kft), a private limited company with capital of HUF 3,000,000.
• —Zártkörűen működő részvénytársaság (Zrt), a private joint-stock company with capital of HUF 5,000,000.
• —Nyilvánosan működő részvénytársaság (Nyrt), a public joint-stock company with enhanced capital/market regulation.
• —Betéti társaság (Bt) and közkereseti társaság (Kkt), limited/general partnership forms.
• —A Hungarian branch of a foreign company.

• —The company-registration application is filed exclusively electronically by a Hungarian lawyer/legal representative.
• —A Hungarian registered seat, foundation deed/articles, managing director(s), capital and representation rules.
• —There is no general resident-director requirement; a foreign person/entity without a Hungarian address generally appoints a delivery agent for official documents.
• —Capital-contribution timing and dividend restrictions are set out in the deed and must be observed in practice.
• —The company must use electronic administration and arrange local accounting/tax communication.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Lawyer mandate, formation deed/articles, seat-use consent, capital plan, managing-director declarations and signature specimens.
• —A delivery-agent appointment for applicable foreign founders/officers and official-contact details.
• —Apostilled/certified corporate-founder documents and Hungarian translations as directed by the lawyer.

1. 01Select Kft/Zrt/branch and review activity, capital, seat, management, tax and delivery-agent needs.
2. 02Complete lawyer AML and agree the deed/articles, capital schedule, officers and signing method.
3. 03The Hungarian lawyer converts/executes documents as permitted and files the qualified electronic company application.
4. 04After registration, set up tax/local-business tax, VAT/payroll, accounting, UBO and the bank-account workflow.

• —A Hungarian company files corporate-income-tax and local-business-tax returns; current rates/base and incentives are checked for the period.
• —VAT, payroll/social contributions, withholding and innovation-related levies depend on activity and size.
• —Related-party transactions, financing and foreign management require transfer-pricing, PE and residence analysis.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —A Hungarian resident company generally needs a domestic corporate payment account; the selected bank conducts independent AML/KYB.
• —Lawyer acceptance and company-court registration do not guarantee an account; UBOs, delivery agent, management and source of funds are disclosed.

• —Annual financial statements are published through the official electronic reporting system.
• —Corporate/local-business tax, VAT/payroll returns and continuous accounting/e-administration.
• —Updates to the company court, UBO, seat, directors, delivery agent and capital following changes.

• —A deferred capital schedule and related dividend restrictions must not be presented as no capital obligation.
• —Missing official electronic communications or delivery-agent notices creates procedural and tax risk.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the mandatory Hungarian lawyer, seat, delivery agent, capital, e-administration and accountant/bank hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.